PERSIA BEFORE THE REVOLUTION 493 4. Taxes on sheep, goats, etc. • 5. Taxes on mines. The revenue of Khorasan from these sources in 1905 was £137,713 "\cash and 21,778 tons of grain (wheat and barley) in kind. A lame proportion of the grain was given to pensioners and troops, leaving only 1160 tons to be sold. The fixing of the price was an affair of much haggling, and needless to say the Government received very little under this head. The Governor- General through the Vizier collected about £30,000 above the estimate. Out of this, £14,000 was paid to the Shah and £6,000 to the Grand Vizier as pishkash. This left £10,000 profit, to be divided between the Governor- General and the Vizier. But this sum represented only a percentage of the Governor-General's profits, which were increased by : (a) Levying a percentage. Q& all cash pensions and mixing at least 20 per cent of earth in the grants of grain. (£) Profits from "justice" referred to above. (i) Profits from the sale of minor governorships and other posts. It was customary to appoint a man, take perhaps £400 from him, and then dismiss him a few months later. His successor would pay about £200 for the post, which he would hope to hold until the following No RuZj or New Year's Day. (d} Sending special officials to enquire into complaints, real or invented. The local Governors paid large sums to these men, which they in turn had to give to their masters, keeping a percentage for themselves.1 (i) Windfalls, such as the death of rich men, brought in large sums to the Governor-General and Governors, who extorted them from the heirs. Taxation.—Of the five kinds of taxes enumerated above, the first is that on crops. Here the unit is the plough, the theoretical assumption being that one plough in three belongs to Government. But, as the plough is assessed at one-tenth of its actual output of 6500 Ibs. of grain, the tax levied is one-tenth and is termed Ushr. The assessments were as a rule very old, and, although 1 Vide The Glory of the Shia World, chap, viii.